SUMMARY FINANCIAL STATEMENTS
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1 SUMMARY FINANCIAL STATEMENTS AS OF JUNE 30, 2018 EMPRESA NACIONAL DEL PETRÓLEO 2018
2 INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS OF JUNE 30, 2018 (UNAUDITED) AND DECEMBER 31, ASSETS ThUS$ ThUS$ Current assets: Cash and cash equivalents 107,925 91,496 Other current financial assets 13, Other current non-financial assets 16,282 24,328 Trade and other receivables 813, ,299 Due from related companies 40,522 33,137 Inventories 1,293,305 1,038,985 Current tax assets 240, ,733 Current assets other than assets classified as held for sale 2,526,217 2,228,785 Non current assets classified as held for sale 40,991 40,991 Total current assets 2,567,208 2,269,776 Non-current assets: Other non-current financial assets 16,986 14,749 Other non-current non-financial assets 27,416 27,707 Non current receivable 23,181 30,578 Investment accounted for using the equity method 137, ,160 Intangible assets other than goodwill 3,082 3,082 Property, plant and equipment 3,332,407 3,240,672 Right-of-use 107, ,316 Investment property 7,325 7,370 Deferred tax assets 978, ,340 Total non-current assets 4,634,972 4,499,974 TOTAL ASSETS 7,202,180 6,769,750
3 INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS OF JUNE 30, 2018 (UNAUDITED) AND DECEMBER 31, EQUITY AND LIABILITIES ThUS$ ThUS$ Current liabilities: Other current financial liabilities 1,623, ,210 Lease liabilities 40,792 42,178 Trade creditors and other accounts payable 1,119, ,214 Due to related companies 7,678 20,082 Other short-term accruals 1,400 1,165 Current tax liabilities 73, ,682 Current accruals for employee benefits 64,275 59,844 Total current liabilities 2,930,069 2,055,375 Non-current liabilities: Other non-current financial liabilities 3,097,185 3,558,352 Lease liabilities 69,335 88,849 Other non-current accounts payable 3, Other non-current accruals 131, ,190 Deferred tax liabilities 23,071 22,856 Non-current accruals for employee benefits 86,817 96,444 Other non-current non-financial liabilities 1,988 2,363 Total non-current liabilities 3,413,721 3,898,810 Total liabilities 6,343,790 5,954,185 Equity: Paid-in capital 1,232,332 1,232,332 Other reserves (80,897) (128,950) Accumulated earnings (losses) (293,223) (287,961) Equity attributable to owners of the Parent Company 858, ,421 Non - controlling interest Total equity 858, ,565 TOTAL EQUITY AND LIABILITIES 7,202,180 6,769,750
4 INTERIM CONSOLIDATED STATEMENTS OF INCOME PER FUNCTION STATEMENT OF INCOME Income (loss) ThUS$ ThUS$ ThUS$ ThUS$ Revenues from ordinary activities 4,158,326 3,103,304 2,165,490 1,525,953 Cost of sales (3,958,506) (2,869,574) (2,065,742) (1,395,533) Gross margin 199, ,730 99, ,420 Other revenues 40,563 15,224 7,921 10,254 Distribution cost (123,947) (109,336) (62,070) (54,235) Administrative expenses (61,096) (49,964) (31,972) (24,485) Other expenses, per function (16,453) (18,154) (8,076) (11,197) Income from operational activities 38,887 71,500 5,551 50,757 Other income - 16,850-10,665 Financial income 1,600 2,133 1,096 1,305 Financial expense (115,483) (93,553) (60,789) (47,657) Equity in earnings of associates recorded using the equity method 10,858 7,764 6,924 4,489 Exchange differences (13,479) (504) (6,644) (4,016) (Loss) income before taxes (77,617) 4,190 (53,862) 15,543 Income from tax expense 79,605 35,785 46,287 14,393 Net income (loss) 1,988 39,975 (7,575) 29,936 Attributable net income: Net income attributable to owners of parent company 1,997 39,410 (7,570) 29,660 Net income attributable to non - controlling interest (9) 565 (5) 276 Net income (loss) 1,988 39,975 (7,575) 29,936
5 INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) PER FUNCTION Statements of comprehensive income (loss) ThUS$ ThUS$ ThUS$ ThUS$ Net income (loss) 1,988 39,975 (7,575) 29,936 Components of other comprehensive income that will not be reclassified to income or loss before tax Components of other comprehensive income that will not be reclassified to income or loss Other comprehensive income before tax, gain (losses) because remeasurements on defined benefit plans 1,975 (1,899) 4,328 (1,899) Total other comprehensive income that will not be reclassified to income or loss before tax 1,975 (1,899) 4,328 (1,899) Components of other comprehensive income that will be reclassified to income or loss before tax Currency translation differences Gain (losses) on currency translation differences, before taxes (841) 100 (1,060) 16 Cash Flow Hedges Gain (losses) from cash flow hedges, before taxes 2, ,004 (34,713) 62,170 Reclassification adjustments on cash flow hedges before tax 20,888 (38,822) 19,024 (71,041) Adjustments for change in accounting policy of cash flow hedge to fair value hedge 56, Other comprehensive income, before taxes, cash flow hedges 80,496 98,182 (15,689) (8,871) Other components from other comprehensive income, that will be reclassified to income or loss before taxes 79,655 98,282 (16,749) (8,855) Income tax relating to components of other comprehensive income that will not be reclassified to income or loss Income tax relating to remeasurements of defined benefit plans of other comprehensive income (1,436) 782 (3,789) 782 Income tax relating to components of other comprehensive income that will be reclassified to income or loss Income taxes related to cash flow hedges (13,666) (24,149) (3,297) 8,195 Income tax related to adjustment for change in Time Spread Swap hedges (15,368) Total income tax relating to components of other comprehensive income that will be reclassified to income or loss (29,034) (24,149) (3,297) 8,195 Other comprehensive income 51,160 73,016 (19,507) (1,777) Total comprehensive income (loss) 53, ,991 (27,082) 28,159 Comprehensive income (loss) attributable to: Result of income attributable to owners of parent company 53, ,426 (27,077) 27,883 Result of income attributable to non - controlling interest (9) 565 (5) 276 Total comprehensive income (loss) 53, ,991 (27,082) 28,159
6 INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Changes in other reserves Revaluation Reserves for reserve on Net equity exchange Reserves for Actuarial reserves financial assets Other Total Accumulated attributable to Non - Paid in differences for cash flow on defined available miscellaneous other earnings the owners of the controlling Total capital translation hedges benefit plans for sale reserves reserves (losses) Parente Company interest Equity ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ Opening balance at 01/01/2018 1,232,332 (76,141) (46,093) (11,498) 1,190 3,592 (128,950) (287,961) 815, ,565 Increase (decrease) due to changes in accounting policies , ,539 (3,125) 38,414-38,414 Increase (decrease) due to correction of errors Restated initial balance 1,232,332 (76,141) (4,554) (11,498) 1,190 3,592 (87,411) (291,086) 853, ,979 Changes in Equity Comprehensive income Income (loss) ,997 1,997 (9) 1,988 Other comprehensive income - (841) 9, ,621-9,621-9,621 Comprehensive income - (841) 9, ,621 1,997 11,618 (9) 11,609 Increase (decrease) due to transfers and other changes (3,107) (3,107) (4,134) (7,241) 43 (7,198) Total changes in equity - (841) 9, (3,107) 6,514 (2,137) 4, ,411 Final balance at 06/30/2018 1,232,332 (76,982) 5,369 (10,959) 1, (80,897) (293,223) 858, ,390 Opening balance at 01/01/2017 1,232,332 (77,491) (60,485) (7,312) 1,190 (2,446) (146,544) (287,612) 798,176 9, ,322 Increase (decrease) due to correction of errors (23,062) (23,062) - (23,062) Restated initial balance 1,232,332 (77,491) (60,485) (7,312) 1,190 (2,446) (146,544) (310,674) 775,114 9, ,260 Changes in Equity Comprehensive income Income ,410 39, ,975 Other comprehensive income ,033 (1,117) ,016-73,016-73,016 Comprehensive income ,033 (1,117) ,016 39, , ,991 Increase (decrease) due to transfers and other changes ,220 5, ,231 (1,890) 3,341 Total changes in equity ,033 (1,117) - 5,220 78,236 39, ,657 (1,325) 116,332 Final balance at 06/30/2017 1,232,332 (77,391) 13,548 (8,429) 1,190 2,774 (68,308) (271,253) 892,771 7, ,592
7 CONSOLIDATED STATEMENTS OF CASH FLOWS Statement of Cash Flows, Direct Method ThUS$ ThUS$ Net cash flows provided by (used in) operating activities Classes of cash receipts from operating activities Proceeds from sales of goods and services 6,081,110 4,703,682 Other receipts (payments) from operating activities 10,939 15,315 Classes of cash payments Payments to suppliers for goods and services (4,397,844) (2,988,829) Payments to and on behalf of employees (211,413) (229,328) Other payments for operating activities (1,303,691) (1,141,470) Dividends paid - (2,115) Dividends received 5,638 4,612 Interest paid - (652) Interest received Income taxes refunded (paid) (35,128) (10,146) Other ouputs in cash 18,767 (4,626) Cash flows from operating activities 168, ,107 Net cash flows from (used in) investing activities Purchases of property, plant and equipment (268,642) (332,687) Purchases of intangible assets - 11,500 Cash advances and loans to third parties - (270) Proceeds from sales of property, plant and equipment - 17,967 Collections from the reimbursement of advance payments and loans granted to third parties 3,350 - Collections to related entities Interest received 478 1,052 Cash flows used in investing activities (264,814) (301,763) Net cash flows from (used in) financing activities Proceeds from long-term loans - 90,167 Proceeds from short-term loans 374, ,206 Proceeds from obligations with the public - 261,106 Loan payments (150,898) (396,570) Payments of finance lease liabilities (20,899) (16,231) Interest paid (87,777) (66,678) Other inputs in cash 7,820 (1,876) Cash flows used in financing activities 122,771 11,124 Net increase in cash and cash equivalents, before the effect of changes in the exchange rate 26,476 56,468 Effects of variation in the exchange rate on cash and cash equivalents Effects of variation in the exchange rate on cash and cash equivalents (10,047) (7,338) Increase in cash and cash equivalents of the period 16,429 49,130 Cash and cash equivalents at the beginning of the period 91,496 66,104 Cash and cash equivalents at the end of the period 107, ,234
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